The Central Goods and Services Tax Act, 2017
Chapter-VI Registration
Section 24: Compulsory registration in certain cases.
24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,–
(i) persons making any inter-State taxable supplyC1;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) person who are required to pay tax under sub-section (5) of section 9;
(v) non-resident taxable persons making taxable supply;
(vi) personsC2 who are required to deduct tax under section 51, whether or not separately registered under this Act;
(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
(viii) Input Service Distributor, whether or not separately registered under this Act;
(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
(x) every electronic commerce operator 1[who is required to collect tax at source under section 52];
(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; 2[***]
3[(xia) every person supplying online money gaming from a place outside India to a person in India; and]
(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.
References
Enforcement:
Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 605(E) dated 19.06.2017].
Amendments:
1. Inserted by Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 01.02.2019 [vide Notification No. 2/2019–Central Tax dated 29.01.2019].
2. Omitted by Central Goods and Services Tax (Amendment) Act, 2023, w.e.f. 01.10.2023 [vide Notification No. 48/2023– Central Tax dated 29.09.2023], the word “and”.
3. Inserted by Central Goods and Services Tax (Amendment) Act, 2023, w.e.f. 01.10.2023 [vide Notification No. 48/2023– Central Tax dated 29.09.2023].
[Note: As per Sec. 5 of the Central Goods and Services Tax (Amendment) Act, 2023, the amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming.]
Notifications:
n1. Registered persons under section 24 read with rule 14, supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person as the class of registered, shall not be required to furnish an annual return in FORM GSTR-9 under section 44(1) read with Rule 80(1) and FORM GSTR-9C under section 44(2) read Rule 80(3).[Notification No. 30/2019– Central Tax dated 28.06.2019]
Circulars:
C1. The inter-state movement of goods like movement of various modes of conveyance, between distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, including the ones specified at (i) to (viii) of para 3 of the Circular, may not be treated as supply and consequently IGST will not be payable on such supply. [Circular No. 1/1/2017-IGST dated 07.07.2017]. The circular 1/1/2017-IGST shall mutatis mutandis apply to inter-state movement of such goods, and except in cases where movement of such goods is for further supply of the same goods, such inter-state movement shall be treated ‘neither as a supply of goods or supply of service,’ and consequently no IGST would be applicable on such movements.[Circular No. 21/21/2017-GST dated 22.11.2017]
C2. The registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, is required to issue e-invoices for the supplies made to such Government Departments or establishments/ Government agencies/ local authorities/ PSUs, etc. which are registered solely for the purpose of deduction of tax at source as per provisions of section 51 of the CGST Act, under rule 48(4) of CGST Rules.[Circular No. 198/10/2023-GST dated 17.07.2023]
C3. Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. [Circular No. 57/31/2018-GST dated 04.09.2018]